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Accounting option 9
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Uploaded: 24.03.2014
Content: 40324190821403.doc 582,5 kB
Product description
Task number 1
Based on data for the task to determine which balance sheet items (active or passive) are specific types of property, sources of its formation, and then make a balance sheet.
Data for the task:
The composition of assets and sources of its formation
JSC "Stankostroitel" January 1, 200_.
Number
p / n Name of the individual types of property, sources of
formation and liabilities of the enterprise amount
thous. rub.
1 Investments in non-current assets 96,000
2 machines with software and numerical control of stock of finished products 26320
3 Production equipment in mechanical and assembly shops 125632
4 round steel with a diameter of 2 mm in stock 31200
5 Other materials in stock 7800
6 Components and purchased semi-finished products in stock 82400
7 Non-ferrous metals in stock 3600
Buildings 8 production plants 42000
9 Building material warehouse and finished products 35,000
10 office buildings housing 29,000
11 Parts and products that have not passed all the stages of processing in mechanical and assembly plants 4180
12 Semi-finished products of own manufacture 6820
13 Investment securities 28,500
14 products shipped to customers 115,000
15 to short-term (up to 1 year) loans to other businesses 6500
16 Advances to suppliers of materials and components 12100
17 Debts to suppliers for materials Enterprise 18200
18 Advances received from customers 17,600
19 Expenditures on a development of new products 725
20 Articles of stock 475
21 Accounts payable 186 electricity
22 Short-term loans 16,000
23 Long-term loans 92,000
Trademarks 24 457 enterprise products
25 Cash on hand enterprise 3105
26 Current Account 28190
27 Registered Capital 280000
28 Reserve Fund 24602
29 Profit for the year 16,750
30 Targeted funding for 4870
3126 31 Foreign currency account
32 Arrears to employees on wages 21253
33 Debt Budget:
a) the tax on personal income in 2898
b) the value added tax 14800
c) the tax on profits of the enterprise 15412
34 Debt enterprise pension funds and other bodies of insurance 9301
35 Retained earnings from previous years 154 258
Business transactions in January 200_.
Number
p / n Contents business transaction amount
thous. rub.
1 obtained in cash from the settlement account money for the payment of wages and travel expenses 21,300
2 Issued from the cash register to the chief engineer of the plant to be accounted for traveling 40
3 Issued wages to employees 21060
4 introduced from the cash to the account of non-receipt of wages 200
5 released in the assembly plant components for the manufacture of products 30400
6 Released from a warehouse steel round in the machine shop 10200
7 is released from the warehouse other materials for production needs 3000
8 released from the warehouse non-ferrous metals on the development of new products in 2100
9 returned from production to warehouse unused hardware products 10200
10 credited to the account of customers and advances to customers 37,900
11 credited to the account of short-term loans from banks 80,000
12 Received from suppliers round steel with a diameter of 3 mm 39000
13, the wages and the working of the mechanical assembly shops 23210
Accepted 14 (accepted for payment) invoice for Mosenergo energy for technological needs in 1790
15 obtained by Stankoimport machine tools in order donation under a contract on joint activities 26750
16 withhold tax on personal income from wages for January 200_. 1492
17 withheld from wages for January contributions to the Pension Fund 232
18 withheld from wages for January contributions to personal and property insurance 168
19 expelled to the reserve capital from retained earnings of previous years, 6750
20 Listed from the settlement of accounts in
Additional information
Setting the number 9
1. Open accounts synthetic accounting.
2. Flip the accounts of business transactions.
3. Calculate the momentum and the final residue.
4. records on current accounts was a simple statement and form of chess.
5. Create balance.
6. Determine the type of change in the balance sheet and reflected in the table.
Data for the job:
Balance sheet of "Machine engineer" March 1, 200_.
Asset Amount
thous. rub.
I. NON-CURRENT ASSETS
Intangible assets 04 4,000
Plant and equipment 01 90000
Total for section I 94000
II. CURRENT ASSETS
Stocks, incl .:
raw materials, supplies and other similar values \u200b\u200b10 57174
work in progress expenses (distribution costs) 20 12300
finished products 43 52000
Accounts receivable (payments are expected in over 12 months after the reporting date) 76,170
Cash, incl .:
Cash 50 88
accounts 51 35042
Total for section II 156774
BALANCE 250774
Liability
III. CAPITAL AND RESERVES
The authorized capital of 80 105002
Additional capital 83 8,000
Retained earnings of the reporting year, 84 24000
Total for Section III 137 002
IV. Long term Liabilities
Borrowings 67 60000
Total for section IV 60000
V. SHORT-TERM LIABILITIES
Accounts payable, incl .:
Suppliers and Contractors 60 27290
on payment 70 7350
social insurance and welfare 69 2793
arrears to the budget 68 16339
Total for section V 53722
BALANCE 250774
Business transactions for March 200_.
Number
p / n Contents business transaction amount
thous. rub.
1 entered the company donated a new semi-automated lines 10000
2 will go to the account of the other debtors to repay debt 70
3 was shipped from the warehouse of the enterprise customers finished products at the price of 21240
4 credited to the account of short-term loans from banks 72,000
5 to get the money in cash from the account to pay wages to employees 6820
6 checked out from the cash wages to employees 6500
7 returned to the account of non-receipt of wages 320
8 An entity acquired a bank savings certificates (short-term investments) 2260
9 Listed from the account of a subsidiary of 7100
10 redeemed from the account receivable on short-term bank loan 52,000
11 released from the warehouse to the production of materials 30000
12 released from the warehouse into production purchased semi-finished products 17000
13 the wages of production workers for the production of 7500
14 tax withheld from wages 761
15 Transferred to another company donated machines 6000
16 will be available from the suppliers of basic materials and purchased semi-finished products 65000
17 Issued from the cash for the company to report employee business expenses 29
18 Listed from the account in arrears to suppliers 27290
19 Part of the profits remaining at the disposal of the company, joined by decision of the shareholders to the share capital 3700
20 Listed from the account in arrears on VAT 15400
21 are listed with a current account payable to creditors for goods and services 290
22 released from the production of finished products 26820
23 Get on the account of long-term loans from banks 86,900
24 Expenditure accountable person for the needs of production 20
25 unspent amount is returned to the cashier person accountable 9
26 Approved for payment by the supplier of the materials will be available 7826
27 was shipped from the warehouse to customers fully finished products (and costs) 94400
28 Written off the cost of products shipped Calculation
29 VAT levied on goods shipped Calculation
30 It reflects the financial result of the calculation
Examination
on the subject "Accounting"
Tutorial Cheremisina SV "Accounting Theory"
Option number 9
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